In this podcast we discuss at length the rules the UK Statutory Residence Test (SRT), the comprehensive legal framework used to determine whether an individual is a UK resident for tax purposes. In particular we cover the three main components of the SRT: automatic non-residence tests, automatic UK residence tests (such as the 183-day rule), and the complex sufficient ties test, which balances the number of days spent in the UK against five defined connections. We also talk about the specific rules when you arrive or leave the UK: the "split year" rules, which allow individuals arriving in or leaving the UK mid-year to be treated as resident for only part of the tax year, detailing the eight specific cases and stressing the strict conditions and potential pitfalls related to day counts, work commitments, and accommodation ties. Both articles emphasize the critical importance of careful planning and meticulous record-keeping for mobile individuals to manage their tax status accurately.